Self Education Deduction and Youth Allowance

On 1 April 2009, the Federal Court handed down its decision in Symone Anstis v. Federal Commissioner of Taxation. Ryan J. held that Ms Anstis, who received a youth allowance as a university student, was entitled to a tax deduction for her education expenses.

The Commissioner has lodged an appeal against the decision. Until this matter is resolved, the Tax Office will continue to apply the view set out in Income Tax Ruling TR 98/9. That is, [self] education expenses are not deductible against various Commonwealth educational assistance schemes.

(Source: ATO)

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